Amounts of contributions to the Social Insurance Institution (ZUS) when doing business in 2024

Contributions to ZUS consist of the following components:
• health care contributions
• social contributions.

The total amount that entrepreneurs will have to pay for their activities will depend on whether they apply ZUS preferential tax regimes.

Businessman using ulga na start regime, is obliged to pay only health care contributions during the first six full months after registering his activities. The amount of payment will depend on the form of taxation that the entrepreneur applies.

So, if you are an entrepreneur in rycałt and use ulga na start regime, then the amount of healthcare contributions each month depends on the amount of your revenue cumulatively from the beginning of the year:

If you apply the general taxation procedure, then health care contributions will be 9% of the income received last month, but not less than PLN 381.78. So, if you have no income, you will still have to pay contributions.

When applying a linear tax, the amount of contributions also depends on the income received over the past month, but will be 4.9%. In this case, the minimum established contribution amount of PLN 381.78 also applies.

The amount of health care contributions does not change depending on the ZUS regime applied.

The preferential treatment following ulga na start is składki preferencyjne. This regime lasts 24 months.

An entrepreneur who uses this regime pays not only health care contributions (in the amounts indicated above), but also social contributions from the minimum permitted base – 30% of the minimum remuneration in Poland.

Since the amount of the minimum remuneration in 2024 in Poland will change twice (from January 1 and July 1), the amount of social contributions will also not be constant throughout the year:

* The payment of contributions for health insurance is not mandatory for the entrepreneur